Exclusion of government activities from 'businesses' clarifies GST applicability for public-authority functions under the tax notification An interpretative Explanation is inserted into Notification No. 11 2017-State Tax (Rate) to provide that, for the listed item, the term businesses does not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when engaged as public authorities, thereby excluding such public authority functions from the scope of that item under the notification.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of government activities from 'businesses' clarifies GST applicability for public-authority functions under the tax notification
An interpretative Explanation is inserted into Notification No. 11 2017-State Tax (Rate) to provide that, for the listed item, the term businesses does not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when engaged as public authorities, thereby excluding such public authority functions from the scope of that item under the notification.
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